The research aims to measure the impact of managerial ability on income persistence for the industrial sector companies listed in the Iraqi Stock Exchange. The managers of these companies have managerial ability that may have an impact on achieving their objectives, setting their future policies and investing opportunities. Which may be reflected in many areas, including the level of profitability achieved and the possibility of continuity or sustainability? A model was used to measure managerial ability as well as a model to measure the income persistence in order to determine the relationship between them, The researchers found the absence of a statistically significant between managerial ability and the income persistence, which requires companies to attract executives with excellent managerial abilities Through the adoption of an appropriate mechanism in the field of recruitment, as well as strengthening the necessary procedures in the area of compensation and try to link the compensation to achieve the profits in a manner that motivates managers to maximize income and increase their Compensation and achieve the interests of the stakeholders.
The research aimed to study the financial markets liquidity and returns of common stocks , Take the research the theoretical concepts associated with each of the liquidity of financial markets and returns of common stocks , As well as the use of mathematical methods in the practical side to measure market liquidity and Stocks Return, the community of research in listed companies in Iraqi stock exchange that have been trading on its stock and number 85 joint-stock company, The research was based to one premise, there is a statistically significant effect for the liquidity of the Iraqi stock exchange on returns of common stocks to traded companies in which , Using th
... Show More
مكانية استخدام السوق المالية في التنبؤ بالدورات الاقتصادية
This research aims at studying the relation between fair value and the Financial Reports Quality to achieve a number of aims such as :-
1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.
2-Give a general definition for fair value in the accounting via analyzing the theoretical aspects that relates the subject and the scientific bases on which the relating accounting treatment depend.
3- Exhibit the characteristics that could be added by the fair value to the accounting Information .
The study problem is summarized in that the e
... Show MoreRecent decades have witnessed tremendous economic development that has led to the spread of international companies (multinational companies) and its activity has expanded to cover many countries of the world, with intense competition among countries to attract more international investments, which has led to the emergence of some controversial accounting issues in many Relevant areas, including accounting for transactions in foreign currencies, translation of financial statements for companies and foreign branches, as this issue is an important and sensitive topic because many of its aspects are controversial and not yet resolved, especially with regard to the variation in standards and Relevant accounting practices from one country to
... Show More
Is to obtain competitive advantage legitimate objective pursued by all organizations to achieve, because they live today in environments of rapid change and dynamic in order to meet the demands of the customer changing as well as intense competition between the organizations, which requires them to get the location of competitive markets in order to do this will remain to do the building and strengthening competitive advantage to be able to achieve, but that this feature is not easy and is not only through the identification and use of a successful strategy for a competitive standard and then manage it successfully. Hence the research problem of determining the sources of differentiation strategy and its impact on the dimensions of compe
... Show More
(1)
This research is based on interaction of two most important variables to the business organizations in the current era , these two variables are (marketing orientation and quality of service), this research is trying to urge the service organizations to reconsider the mechanisms adopted in the formulation of its plans, It was the application of research in Korek Telecom and Asia Cell Telecom as a sector of service active and important in the business sector in Iraq, the information was obtained through the design of the Likert questionnaire , it was distributed (92) questionnaire , (50) for the company Korek Telecom and (42) of the Asia-Cell and represent research population sample
... Show More
The aim of this study is know the five leadership practices according to the theory of network of leadership by Black and Mouton for the presidents of the Taxation General Board from their prospective, that is through answering the questionnaire questions. To achieving the objectives of this study, the researcher organized a questionnaire form as a main instrument for data collection. It includes (30) items distributed into five leadership practices according to the theory of network of leadership. Each one is subdivided into (6) questions.
The questionnaire was distributed to the presidents of the Taxation General Board of (14). The researcher used the SPSS program to analyses the answers. Through the answers, h
... Show MoreThe Supreme Judicial Council decided on July 3, 2003, to set up a court to deal with the issues of publication and media. This court tries to solve the problems of media and publishing in both its civil and penal aspects. The decision of establishing the court represents a new and important step to be taken by the Iraqi Judicial Council for the tremendous development witnessed by media sector in general and press in particular especially after 2003.
This study includes two main axes: the first one deals with the most important crimes of publication in the Iraqi legislations such as the crimes of defamation, libel, insult, indecency, and incitement; the second deals with an analytical survey of the completed cases i.e. the issues tha
A groundwater quality assessment has been carried out in northeast part of Anbar governorate in western Iraq. We analyzed hydrochemical parameters such as pH, electrical conductivity, total dissolved solids presence of ions to describe groundwater quality. The study area has the only confined aquifer within the geological formation extended in area. Values of groundwater hydrochemical parameters were ranged from (7) to (7.9) for ph, (1599) to (6800) µmhos/cm for electrical conductivity (EC) and (1048) to (4446) mg/l for total dissolved solids (TDS). The origins and types of groundwater in the area were of marine origin and MgCl2 water type while only (6) samples were of continental origin and Na2SO4 wate
... Show More
(2)
(6)
يعد موضوع السلام ونبذ العنف وقبول الآخر من الموضوعات الحیویة التي اخذت تصعد على سلم الأولویات فى نهایات القرن الماضي وبداية الالفية الجديدة ، ولازال یلقى الاهتمام الكبیر من الدول نظراً للنجاحات التي حققها السلام من حیث الإعمار والمساعدة فى رسم الخطط التنمویة طویلة المدى، وتنبع ألاهمیة من صیاغة الوجدان للإنسان العراقي عبر نشر ثقافة السلام.